L'adoption des IAS/IFRS par les groupes français cotés. Volonté ou contrainte ?

Elena Barbu and Charles Piot

Revue française de gestion, 2012, vol. N° 226, issue 7, 53-74

Abstract: At the time of mandated IAS/IFRS reporting, and following certain scepticism about their economic contribution, this article investigates the influences reported by CFOs regarding IAS/IFRS adoption. A survey questionnaire, defined according to neo-institutional theory premises, was sent to the CFO or equivalent of CAC 40, Euronext 100 and Next 150 firms. The main findings show a pregnant coercive isomorphism that coexists with a marked mimetic attitude. Besides, the use of IAS/IFRS is not perceived as a mean to improve the company?s performance, but rather to consolidate its legitimacy.

Date: 2012
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